{"id":18545,"date":"2021-12-06T16:19:56","date_gmt":"2021-12-06T09:19:56","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=18545"},"modified":"2025-12-10T10:08:04","modified_gmt":"2025-12-10T03:08:04","slug":"bo-sung-phu-luc-giam-thue-gtgt-theo-nghi-quyet-406-ubtvqh15","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/bo-sung-phu-luc-giam-thue-gtgt-theo-nghi-quyet-406-ubtvqh15\/","title":{"rendered":"B\u1ed5 sung ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 406\/UBTVQH15"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\"> <div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch<\/strong>: B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn b\u1ed5 sung ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 406\/UBTVQH15, gi\u00fap \u0111\u00e1p \u1ee9ng c\u00e1c thay \u0111\u1ed5i v\u1ec1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh m\u1edbi.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft<\/strong> bao g\u1ed3m h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 vi\u1ec7c c\u1eadp nh\u1eadt ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT v\u00e0 minh h\u1ecda b\u1eb1ng h\u00ecnh \u1ea3nh th\u1ef1c t\u1ebf.<\/p>\n<p><strong>Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng<\/strong>: \u00c1p d\u1ee5ng cho c\u00e1c \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 406\/UBTVQH15 tr\u00ean c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f3 li\u00ean quan.<\/p>\n<\/div><\/div> <div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>2. Chi ti\u1ebft thay \u0111\u1ed5i<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u1ed5 sung ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 406\/UBTVQH15 \u0111\u1ec3 \u0111\u00e1p \u1ee9ng thay \u0111\u1ed5i v\u1ec1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n theo Ngh\u1ecb quy\u1ebft 406:<\/p>\n<p><img decoding=\"async\" class=\"alignnone wp-image-18568 size-full\" src=\"\/accounting\/wp-content\/uploads\/2021\/12\/2021-12-06_16-17-56.png\" alt=\"\" width=\"787\" height=\"941\" srcset=\"\/accounting\/wp-content\/uploads\/2021\/12\/2021-12-06_16-17-56.png 787w, \/accounting\/wp-content\/uploads\/2021\/12\/2021-12-06_16-17-56-768x918.png 768w, \/accounting\/wp-content\/uploads\/2021\/12\/2021-12-06_16-17-56-42x50.png 42w, \/accounting\/wp-content\/uploads\/2021\/12\/2021-12-06_16-17-56-50x60.png 50w, \/accounting\/wp-content\/uploads\/2021\/12\/2021-12-06_16-17-56-84x100.png 84w\" sizes=\"(max-width: 787px) 100vw, 787px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<\/div><\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":115,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3457],"ht-kb-tag":[],"class_list":["post-18545","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r26"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/18545","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/115"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=18545"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/18545\/revisions"}],"predecessor-version":[{"id":49455,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/18545\/revisions\/49455"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=18545"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=18545"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=18545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}